<em>if 5 is to be rounded off, then the rule is, if the next significant digit is equal or greater than 5 it adds up, other wise not..</em> <em>In this case the next significant digit is 0 which is less than 5 so it will not be added up.</em>
4*25= 100. There are 26 tables. At each of the 25 tables 4 people are sitting. Which means 100 people are sitting in complete tables of 4 people. That means that at the 26th table 3 people are sitting. 103-100= 3. Hope that helps. :)